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Montana Free Printable JL - 2011 NEXUS.indd for 2020 Montana Nexus Questionnaire

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Nexus Questionnaire
JL - 2011 NEXUS.indd

Clear Form MONTANA NEXUS Rev 05 14 Nexus Questionnaire Part I. General Questions 1. Department of Revenue Representative_______________________________________________________________ 2. Entity Information Type of Business (please mark one box) C Corp S Corp Partnership Exempt from Tax Other (Specify)_______________________ Legal Name of Business Contact Person d/b/a Name Contact Phone Street Address Contact Email City/State/Zip Business Web Address Federal Employer Identification Number Period End Date (month and date only) M M / D D Montana Secretary of State ID Number Date of Formation M M D D Y Y YY State or Country of Formation Date Business Began Activity in Montana* - * If you have not yet begun to do business in Montana, please state so and answer the rest of the questionnaire according to how the company plans to do business in Montana. 3. Explain the nature of your overall business and give a description of the property and/or services sold______________ ______________________________________________________________________________________________ ______________________________________________________________________________________________ 4. Are you a sole proprietor, disregarded entity or a single member LLC? If yes, provide the owner’s name and SSN or FEIN............................................................................................................................. Yes No Name________________________________________________________ SSN/FEIN________________________ 5. Status of Your Business (please mark one box) Active Dormant Dissolved Non Survivor of Merger Other (Specify) ___________________________ 6. Is this business the survivor of a merger with another business that was formerly a Montana taxpayer? If yes, provide the name and FEIN of the surviving and non-surviving business and the date of the merger...................................................................................................................................... Yes No Date______________ Survivor’s Name___________________________________FEIN________________________ Non-Surviving Business Name__________________________________________FEIN________________________ Answer all the following questions as they relate to the business’ activities in Montana during the past ten years. Space is provided on the last page of the questionnaire for detailed explanation of all “Yes” answers. Number your explanation to agree with the part and number of the question answered. 7. Describe your principle business activity in Montana_____________________________________________________ ______________________________________________________________________________________________ ______________________________________________________________________________________________ Page 1 Part I. General Questions - Continued 8. List all the states in which you conduct business activities_________________________________________________ ______________________________________________________________________________________________ 9. Are you a member (parent or subsidiary) of a consolidated group for federal income tax purposes? If yes, provide the name and FEIN of the ultimate U.S. parent..................................................................... Yes No Name________________________________________________________ FEIN_____________________________ 10. List all subsidiaries, divisions, disregarded entities or parent corporations engaged in any activities within Montana (include additional pages if needed). Name Relationship Address FEIN a) _________________________ ________________ _________________________ _______________ b) _________________________ ________________ _________________________ _______________ c) _________________________ ________________ _________________________ _______________ d) _________________________ ________________ _________________________ _______________ 11. Have you or an affiliate ever filed any Montana income tax returns? If yes, provide the date of last return, and name and FEIN under which the return was filed.................................................................... Date _____________________ Name _________________________________ Yes No FEIN __________________ 12. Have you or an affiliate ever filed any other tax returns in Montana (for example, withholding, lodging, liquor, etc.)?............................................................................................................................................... Yes No a) If yes, provide the type of return, and name and FEIN under which the return was filed (include additional pages if needed). Type _____________________ Name ________________________________ FEIN __________________ Type _____________________ Name ________________________________ FEIN __________________ Type _____________________ Name ________________________________ FEIN __________________ b) If you or an affiliate have filed withholding returns in Montana, please provide an explanation of those employees’ activities. 13. Is your business registered with another Montana state agency (for example, the Department of Labor and Industry for unemployment insurance or worker’s compensation, the State Auditor’s Office for premiums tax, etc.)? If yes, provide the state agency, name and FEIN under which the business is registered (include additional pages if needed)......................................................................................... Yes No Agency _____________________ Name ________________________________ FEIN __________________ Agency _____________________ Name ________________________________ FEIN __________________ Agency _____________________ Name ________________________________ FEIN __________________ 14. Is the business a partner in a partnership that has operations, conducts business or owns property in Montana? If yes, provide the name and FEIN of the partnership with activity in Montana (include additional pages if needed)........................................................................................................................ Yes No Name ________________________________________________________ FEIN _________________________ Name ________________________________________________________ FEIN _________________________ Name ________________________________________________________ FEIN _________________________ Page 2 Part I. General Questions - Continued 15. Have you received a letter from the Department of Revenue? If yes, provide the date and letter ID........ Date _________________________ Yes No Letter ID _____________________________________ 16. List the names and addresses of your three largest customers in Montana a) ___________________________________________________________________________________________ b) ___________________________________________________________________________________________ c) ___________________________________________________________________________________________ 17. In the past ten years, did the business have any unrelated business income reportable on Federal Form 990-T?.............................................................................................................................................. Yes No 18. Enter net income (before net operating loss and special deductions, i.e. Line 28) on federal tax return for last five years Tax Year Ended Net Income a) _____/_____/______ $ ______________________________ b) _____/_____/______ $ ______________________________ c) _____/_____/______ $ ______________________________ d) _____/_____/______ $ ______________________________ e) _____/_____/______ $ ______________________________ 19. Enter amount of sales for the last five years Tax Year Ended Total Everywhere Sales Total Montana Sales a) _____/_____/______ $ ______________________________ $ ______________________________ b) _____/_____/______ $ ______________________________ $ ______________________________ c) _____/_____/______ $ ______________________________ $ ______________________________ d) _____/_____/______ $ ______________________________ $ ______________________________ e) _____/_____/______ $ ______________________________ $ ______________________________ Part II. Sales 1. Did you derive any type of income from sources located in Montana (sales receipts, fees for services, franchise fees, royalties, licensing fees, rents, etc.)? If yes, please specify.............................................. Yes No 2. Do you solicit the sales of tangible personal or real property in Montana?................................................ Yes No 3. Do you solicit the sales of services or intangible property in Montana?.................................................... Yes No 4. Do you provide services in Montana?........................................................................................................ Yes No Yes No 5. Please provide an explanation of how sales are made in Montana in the space provided on the last page. 6. Have sales to Montana customers been included in the another state’s sales factor?............................. If yes, list the state(s)________________________________________________________________ Page 3 Part III. Property 1. Does the business now have, or did it at any time have, the following: a) an office in Montana?.......................................................................................................................... Yes No b) an agency in Montana?....................................................................................................................... Yes No c) a warehouse in Montana?................................................................................................................... Yes No d) another place of business in Montana?............................................................................................... Yes No Yes No Yes No 4. Have you licensed intangible rights for use in Montana or sold real estate, services or intangibles in Montana? If yes, provide the location, dates, and description of property, service, or intangibles............ Yes No 5. Does the business now have, or has it ever had, consigned inventory in Montana?................................ Yes No 6. Did title to any property, located in Montana, remain with the business until the contract price was fully paid?.......................................................................................................................................................... Yes No 7. Does the business maintain a security interest in any products sold or located in Montana?................... Yes No 8. Does the business have title to goods present in Montana on trial or approval?....................................... Yes No 9. Does the business have, or has it ever had, company-owned advertising material in Montana?............. Yes No 10. Does the business do any localized advertising (cooperative or otherwise) in Montana? If yes, provide the advertising media used........................................................................................................................ Yes No 11. Does the business reserve the right to inspect the customer’s facilities or the products after delivery?... Yes No 12. Does the business pick up damaged or returned merchandise in Montana from customers in this state?......................................................................................................................................................... Yes No 13. Were any contracts ever executed by the business in Montana? If yes, provide the location, dates and value of contracts....................................................................................................................................... Yes No 14. Does your business ever submit bids to potential customers in Montana in which you offer to sell goods or services based upon conditions specified therein?..................................................................... Yes No 15. Does your business contract for the use or right to use any research facility situated in Montana?......... Yes No 16. Does your business have contracts with third parties to build, install, repair, or service equipment or products in Montana?................................................................................................................................ Yes No e) If yes to any of the above, provide the location, dates and nature of business activity. 2. Does the business or any affiliate hold title (or has it in the past held title) to any tangible property or realty located and/or used in Montana (such as merchandise inventory, motor vehicles, office or industrial equipment, land, etc.)? If yes, provide the locations and dates.................................................. a) In what name was the property licensed or listed for tax purposes? (include additional pages if needed) Name_________________________________________________________________________ 3. Does the business or any affiliate lease or rent (or has it in the past leased or rented) any tangible property or realty located and/or used in Montana (such as warehouse space, motor vehicles, office space, industrial equipment, etc.)? If yes, provide the location and dates................................................. a) In what name was the property licensed or listed for tax purposes? (include additional pages if needed) Name_________________________________________________________________________ Page 4 Part IV. Payroll 1. Does or did the business have any employees or other representatives (resident or nonresident) who a) solicit sales in Montana?..................................................................................................................... Yes No b) perform services in Montana?............................................................................................................. Yes No c) perform any other activities or otherwise act on the business’ behalf in Montana?............................ Yes No 2. Does your Montana sales personnel work in states other than Montana? If yes, provide the approximate percentage of their time in Montana.___________ %.......................................................... Yes No 3. Does or did the business pay any salaries, wages, fees or commissions to any Montana residents? If yes, provide a brief description of position, nature and scope of duties and principal responsibilities...... Yes No 4. Does or did the business have Montana residents who did not perform work in Montana? If yes, provide a brief description of position, nature and scope of duties and principal responsibilities.............. Yes No 5. Does the business have employees or other representatives whose base of operations is in another state, but whose duties include occasional calls upon customers or clients in Montana?......................... Yes No 6. Does or did the business use an independent contractor in Montana?..................................................... Yes No a) Does the independent contractor represent any other businesses?................................................... Yes No b) Does the independent contractor have to obtain your business’ permission to represent another business?............................................................................................................................................ Yes No a) straight commission?........................................................................................................................... Yes No b) salary plus commission?..................................................................................................................... Yes No c) expense account?............................................................................................................................... Yes No d) other? (specify)________________________________________________________________..... Yes No 8. Do you use a standard form or written agreement with employees in Montana? If yes, provide a copy for our review............................................................................................................................................. Yes No a) an in-home office in Montana? (An office is considered in-home if it is located within the residence of the employee or representative.)..................................................................................................... Yes No b) an office other than an in-home office in Montana?............................................................................ Yes No c) If yes to either of the above, answer the following questions regarding the office in Montana........... Yes No i) List it as a business address?....................................................................................................... Yes No ii) Receive business calls there?...................................................................................................... Yes No iii) Store inventory there? If yes, provide the dollar amount of inventory.___________________..... Yes No iv) Store samples there? If yes, provide the dollar amount of samples.____________________..... Yes No v) Use office equipment (computer, typewriter, furniture, etc.) supplied by the business? If yes, provide the value of equipment in Montana______________________________________ ...... Yes No vi) Receive any office expense reimbursement from the business?.................................................. Yes No vii) Maintain books or records for the business?................................................................................ Yes No viii) Use the office for any purpose other than soliciting and receiving orders from customers or for transmitting orders outside of Montana for acceptance or rejection by the business?................. Yes No d) If yes to any of the above, provide the name, address, relationship, territory covered and a brief description of position, nature and scope of duties and principal responsibilities. 7. Does the business compensate such representatives or employees by 9. Does any employee or representative maintain Page 5 Part IV. Payroll - Continued 10. Do any employees or representatives engage in any of the following activities in Montana: a) Receive purchase orders when contacting customers?...................................................................... Yes No If yes, do they have authority to approve or reject the order?............................................................. Yes No b) Accept or secure deposits or down payments?................................................................................... Yes No c) Investigate or approve credit?............................................................................................................. Yes No d) Make on-the-spot sales of any items carried by them?....................................................................... Yes No e) Maintain a sample or display room for more than fourteen (14) days at any one location within Montana during the year?.................................................................................................................... Yes No f) Collect installments and/or delinquent accounts?............................................................................... Yes No g) Repossess the business’ products?.................................................................................................... Yes No h) Authorize credits, warranty adjustments or repairs?........................................................................... Yes No i) Accept damaged or returned merchandise from customers?.............................................................. Yes No If yes, do the employees or representatives resell the merchandise to other customers?.................. Yes No j) Make adjustments for returned or damaged merchandise?................................................................ Yes No k) Handle complaints, troubleshoot, or give advice other than transferring to headquarters?................ Yes No l) Periodically or occasionally service or repair equipment or property for your customers?.................. Yes No m) Perform any installation or construction work?.................................................................................... Yes No n) Supervise installation of business’ products?...................................................................................... Yes No o) Check inventories of customers or distributors in Montana?............................................................... Yes No p) Inspect or have the right to inspect the marketing of your products or any use of your trademarks or tradenames?................................................................................................................................... Yes No q) Plan dealer promotions?...................................................................................................................... Yes No r) Arrange cooperative advertising agreements with customers?........................................................... Yes No s) Investigate, recommend, or appoint potential dealers, agents, or distributors of the business?......... Yes No t) Call on dealer’s customers accompanied by dealer’s salesmen?....................................................... Yes No u) Hire, train or supervise personnel?...................................................................................................... Yes No v) Conduct lectures, films, etc., promoting or demonstrating business’ products or service to a final consumer?........................................................................................................................................... Yes No w) Conduct training courses or schools for your customers, agents, distributors, etc.?.......................... Yes No x) Hold meetings? If yes, explain in detail the circumstances, including how often the meetings are held and who attends the meetings..................................................................................................... Yes No y) Perform engineering, consulting or design functions?......................................................................... Yes No z) Provide sales or service manuals to customers, distributors, agents, etc.?........................................ Yes No aa) Sell or represent other lines of merchandise besides yours? If yes, explain in detail......................... Yes No bb) Engage in any other activities not fully explained by the above questions? If yes, explain in detail... Yes No Page 6 Part V. Other 1. Does your business have a toll-free telephone number available for use by Montana residents?............ Yes No a) By mail?............................................................................................................................................... Yes No b) By handling it through your representative?........................................................................................ Yes No c) Other? (specify)_______________________________________________________________..... Yes No a) By common carrier?............................................................................................................................ Yes No b) By your vehicle?.................................................................................................................................. Yes No c) If by vehicle, are such vehicles owned or leased by your business?.................................................. Yes No d) Are deliveries to customers in Montana always made from an out-of-state location?......................... Yes No 4. Does your business maintain a bank account in a bank in Montana?....................................................... Yes No 5. Does your business provide intrastate or interstate communication service or equipment to Montana businesses or residents?........................................................................................................................... Yes No 6. Does your business have a distribution center located in Montana?......................................................... Yes No 7. Does your business operate a mobile store in Montana?.......................................................................... Yes No 8. Does your business provide representatives or booths at trade shows in Montana?................................ Yes No 9. Do you or any affiliates sell products into Montana via catalog sales or internet sales?........................... Yes No 10. Do you provide services as a professional service provider (such as a law firm, accounting firm, etc.) in Montana?............................................................................................................................................... Yes No 11. Is the business a freight carrier? If yes, provide a detailed explanation of the miles traveled in Montana, the trips made into Montana, and the number of pickups and deliveries made in Montana for each year.............................................................................................................................................. Yes No 12. Does your business engage in any franchise operations in Montana?...................................................... Yes No 13. Does the business license computer software for use in Montana?.......................................................... Yes No 14. Is the business or its affiliates involved in offering vehicle loans, personal loans, mortgages or credit cards to Montana residents? If yes, provide the name and FEIN of those companies and brief description of their business activities........................................................................................................ Yes No 15. Does your business receive payments for the use of trademarks or trade names in Montana?............... Yes No 16. Do you or an affiliate own an interest in mineral rights in Montana, including interests in coal, oil or natural gas?............................................................................................................................................... Yes No 17. Does your business receive royalty payments and/or receipts from other intangibles in Montana?......... Yes No 18. Do any affiliates engage in any activities in this state that are listed in this questionnaire? If yes, indicate the business’ name, FEIN and which activities it was engaged in................................................ Yes No If yes, please provide____________________________________________ 2. How do your customers in Montana usually transmit their purchase order to your business? 3. How are deliveries made into Montana? Page 7 Provide a detailed explanation for all questions that were answered yes. Refer to questions answered by part and number. In addition, include any other information that may be useful in determining if your business has a filing requirement in Montana. If the space provided is not sufficient, please include additional pages with references to applicable questions. I declare, under the penalty of false swearing, that the information provided in this questionnaire and any accompanying schedules and statements is, to the best of my knowledge, true, correct and complete. ___________________ Date _______________________________________ Signature of Officer _______________________________________ Written Name _______________________________ Title Page 8 Form NEXUS What is the purpose of this form? We designed this form to help us determine whether your entity’s Montana activities are sufficient to require the payment of Montana income tax. Please do not simply assert the lack of nexus under Public Law 86-272 when completing the questionnaire. We ask that those who are most familiar with the activities associated with each question complete and sign the questionnaire. The questions regarding employees refer only to those employees, sales representatives, and/or independent contractors who perform activities within Montana, regardless of each employee’s domicile or office location. Our questions pertain to the employee’s physical presence in Montana; they do not pertain to activities performed outside the state. What is Public Law 86-272? For a state to tax income earned in interstate commerce, it must be able to show a connection – or nexus – between the state and the activities from which the income is derived. The federal Interstate Income Act of 1959, also known as Public Law 86-272, prevents a state from imposing an income tax on income derived within the state from interstate commerce if the only business activity within the state is the solicitation of orders for tangible personal property, provided that the orders are approved and filled outside the state. To be exempt from taxation under the protection of Public Law 86-272, the activities of a foreign corporation within the state of Montana must be limited to the solicitation of orders within the state, the orders must be sent outside Montana for approval or rejection, and approved orders must be filled by shipment or delivery from a point outside Montana. Please note that any Montana sales that are under the protection of Public Law 86-272 remain subject to the throwback rules. These rules can apply if a state does have jurisdiction to impose its net income tax upon the income derived from those sales. For additional information regarding Public Law 86272, please refer to Administrative Rules of Montana 42.26.501 through 42.26.511. Please note: If your activities in the state are not the sale of tangible personal property, you are not protected under the provisions of Public Law 86-272. Instructions If you answer “Yes” to any question on this form, you will have to include a brief explanation and any other applicable information in the space provided on the last page. Number each explanation to agree with the part and number of the question answered. Please include additional pages if needed. Part I. General Questions If you have communicated with a representative from the Department of Revenue, enter the representative’s name on line 1. You will need to answer all of the questions. The requirements for an entity to obtain an FEIN are the same for both federal and Montana income tax purposes. Please refer to irs.gov for more information. If the entity does not have a federal employer identification number (FEIN), use the owner’s FEIN or social security number (SSN) in question 3. Part II. Sales Answer all of the following questions as they relate to the corporation’s sales in Montana during the past ten years. Part III. Property Answer all of the following questions as they relate to the corporation’s property in Montana during the past ten years. Part IV. Payroll Answer all of the following questions as they relate to the corporation’s payroll in Montana during the past ten years. If you have any employees or representatives working in Montana or Montana residents working on your behalf, provide a brief description of their position, nature and scope of duties and principal responsibilities. Part V. Other Answer all of the following questions as they relate to the corporation’s activities in Montana during the past ten years. Mail this form to: Montana Department of Revenue Business Tax & Valuation P.O. Box 5805 Helena, MT 59604-5805 Questions? Please e-mail us at [email protected] or call us at (406) 444-6900. .
Extracted from PDF file 2019-montana-form-nexus.pdf, last modified June 2011

More about the Montana Form Nexus Corporate Income Tax TY 2019

We last updated the Nexus Questionnaire in March 2020, so this is the latest version of Form Nexus, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form Nexus directly from TaxFormFinder. You can print other Montana tax forms here.

Other Montana Corporate Income Tax Forms:

TaxFormFinder has an additional 78 Montana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form INA-CT Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities (OBSOLETE)
Form NOL Montana Net Operating Loss
Form MSA Montana Medical Care Savings Account (DISCONTINUED)
Schedule K-1 Beneficiary's Share of Income (Loss), deductions and credits
Form FID-3 Estates and Trusts (Fiduciary) Income Tax Return

Download all MT tax forms View all 79 Montana Income Tax Forms


Form Sources:

Montana usually releases forms for the current tax year between January and April. We last updated Montana Form Nexus from the Department of Revenue in March 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Montana Form Nexus

We have a total of nine past-year versions of Form Nexus in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form Nexus

JL - 2011 NEXUS.indd

2018 Form Nexus

JL - 2011 NEXUS.indd

2017 Form Nexus

JL - 2011 NEXUS.indd

2016 Form Nexus

JL - 2011 NEXUS.indd

2015 Form Nexus

JL - 2011 NEXUS.indd

Nexus Questionnaire 2014 Form Nexus

JL - 2011 NEXUS.indd

Nexus Questionnaire 2013 Form Nexus

JL - 2011 NEXUS.indd

2012 Form Nexus

JL - 2011 NEXUS.indd

2011 Form Nexus

JL - 2011 NEXUS.indd


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